Angela Rayner potentially faces an extremely long wait before making a leadership push, figures uncovered by Guido reveal.
Figures from HMRC show that in the last four years the average length of time that Stamp Duty Land tax (SDLT) investigations have taken to complete is an average of 35 months. Rayner admitted she may have paid the wrong tax on 5 September last year, only seven months ago…
The best yearly performance is a whopping 27 months, posted in the 24/25 financial year:
| Tax year | Average length of time of closed cases had taken to complete (SDLT) |
|---|---|
| 2021/22 | 31 months |
| 2022/23 | 39 months |
| 2023/24 | 43 months |
| 2024/25 | 27 months |
Since Rayner’s operation conceded that the investigation would have to be finished before she made any attempt at the Labour leadership, the former DPM’s annoyance at HMRC for taking so long (she ‘offered to help‘ at one point) has made frequent appearances in the press. Some actually oppose the complex and overbearing tax burden – Rayner is not one of them…
Rayner has now “taken new legal advice which argues that she did not need to pay the higher rate of stamp duty” and handed it to HMRC. Despite her contestation the Times was helpfully told: “Rayner will accept the outcome of HMRC’s investigation and pay any fine that is due”…
Rayner is hoping HMRC will finish its investigation in May, which would be the best timing for her. The taxman points out those average durations “represent the entire lifecycle of an SDLT enquiry, from the point a case is opened to its final closure. This includes any time spent in appeal and review
processes or litigation, where applicable. These stages can extend the length of an enquiry and are often influenced by actions taken by customers or their agents, rather than HMRC alone.“ Rayner may have shot herself in the foot with that helpful new tax advice…
Were the taxman to conclude her investigation in only eight months despite its apparent complexity, eyebrows would be raised regarding the agency’s hands-on treatment of the former DPM. You’d have to ask the question…
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